The Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2018.
F.12(46)FD/Tax/2017-Pt-IV-111 Dated:- 10-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: September 10, 2018
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.-(1) These rules may be called the Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come int
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ension.”
(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:-
“Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;
3. Amendment of rule 142.- In the said rules, in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted.
4. Amendment of FORM GSTR-9.-In table of para 3 of the instructions of FORM GSTR-9 appended to the said rules, in column 2 of the table against item relating to Table No. SD, 5E and 5F, the following shall be added at the end, with effect from 04.09.2018, namely:-
“The
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